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2011 (2) TMI 622 - AT - Central ExciseDemand - Classification - Rule 27 of Central Excise Rules, 2002 - appellant is engaged in the work of printing and during the visit on the basis of intelligence, it was found that the appellants were manufacturing and clearing printed articles of stationery - The fact that Chapter 49, according to Chapter notes covers greeting cards, post ; cards, calendars or maps would show that what is required to be seen is the use of product and the purpose of printing on the product - One of the products manufactured by the appellant viz. bank slip books is printed with holder’s name, details of account etc. The bank slip book contains basic details such as bank’s name, account-holder’s name and number, amount to be deposited etc. and the columns of these details are left blank. Account holder’s name, number, amount etc. are to be filled up. This is nothing but pre-printed stationery and hence is correctly classifiable under CETH 48.20 Regarding penalty - All seem to think violation of provision of rules, if cited, is sufficient to invoke extended period and thereby penalty under Section 11AC of Central Excise Act, 1944. Further, from the fact that the issue has to be elaborately discussed by us to come to the conclusion that products are classifiable in CETH 48.20 would also show that if the appellant entertained a view that the goods were not excisable, the benefit of doubt should go to them - The appeal is disposed of
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